TÜRKÇE
ENGLISH
Information
| Unit | INSTITUTE OF SOCIAL SCIENCES |
| PUBLIC FINANCE (MASTER) (WITHOUT THESIS) (EVENING EDUCATION) | |
| Code | PFT705 |
| Name | Solution of Tax Disputes |
| Term | 2025-2026 Academic Year |
| Term | Fall and Spring |
| Duration (T+A) | 3-0 (T-A) (17 Week) |
| ECTS | 6 ECTS |
| National Credit | 3 National Credit |
| Teaching Language | Türkçe |
| Level | Yüksek Lisans Dersi |
| Type | Normal |
| Mode of study | Yüz Yüze Öğretim |
| Catalog Information Coordinator | Prof. Dr. SONER YAKAR |
| Course Instructor |
The current term course schedule has not been prepared yet.
|
Course Goal / Objective
Examining administrative, judicial and other solutions to tax disputes.
Course Content
Administrative, judicial and other solutions to tax disputes
Course Precondition
There are no prerequisites for the course.
Resources
Doğan ŞENYÜZ, Mehmet YÜCE, Adnan GERÇEK, Vergi Hukuku Genel Hükümler, Ekin Kitabevi,2025. Mehmet Yüce, Vergi Yargılaması Hukuku, Ekin Yayınevi,2024.
Notes
Articles on the subject and tax legislation
Course Learning Outcomes
| Order | Course Learning Outcomes |
|---|---|
| LO01 | Explains the administrative resolution methods of tax disputes |
| LO02 | Discusses issues related to administrative resolution of tax disputes. |
| LO03 | Explains the judicial resolution of tax disputes |
| LO04 | Discusses issues related to judicial resolution of tax disputes. |
| LO05 | Explains how to waive other methods of resolving tax disputes, such as applying to the Public Auditor and the waiver of the the right appeal |
Relation with Program Learning Outcome
| Order | Type | Program Learning Outcomes | Level |
|---|---|---|---|
| PLO01 | Bilgi - Kuramsal, Olgusal | Explain the fundamental concepts, theories, and principles of public finance and evaluate these concepts within the framework of economic policies. | 3 |
| PLO02 | Bilgi - Kuramsal, Olgusal | Analyze the structure, sources, and economic impacts of public revenues and expenditures. | 2 |
| PLO03 | Bilgi - Kuramsal, Olgusal | Comprehend the budget processes, principles of fiscal discipline, and the theoretical foundations of public debt management. | 4 |
| PLO04 | Bilgi - Kuramsal, Olgusal | Interpret the structure, types, and impacts of tax systems on economic growth using factual data. | 5 |
| PLO05 | Beceriler - Bilişsel, Uygulamalı | Analyzes the economic and social effects of public finance policies. | |
| PLO06 | Beceriler - Bilişsel, Uygulamalı | Develops solution proposals for real world scenarios of public finance policies. | |
| PLO07 | Yetkinlikler - Bağımsız Çalışabilme ve Sorumluluk Alabilme Yetkinliği | Conducts independent research in the field of public finance. | 2 |
| PLO08 | Yetkinlikler - Öğrenme Yetkinliği | Learns current developments and new approaches in the field of public finance independently. | 3 |
| PLO09 | Yetkinlikler - Öğrenme Yetkinliği | Critically evaluate the knowledge in the field of public finance. | |
| PLO10 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Communicate effectively with stakeholders on public finance issues. | 3 |
| PLO11 | Yetkinlikler - İletişim ve Sosyal Yetkinlik | Present fiscal policy proposals clearly and persuasively in written/verbal form. | 4 |
| PLO12 | Yetkinlikler - Alana Özgü Yetkinlik | Designs public finance policies within the framework of ethical principles. | 5 |
| PLO13 | Yetkinlikler - Alana Özgü Yetkinlik | Ensures effective use of public resources in line with fiscal sustainability objectives. | 2 |
Week Plan
| Week | Topic | Preparation | Methods |
|---|---|---|---|
| 1 | General evaluation of the Turkish judicial system | Reading related articles and books | Öğretim Yöntemleri: Anlatım |
| 2 | Administrative way of solutions for tax disputes | Reading related articles and books | Öğretim Yöntemleri: Anlatım |
| 3 | Compromise in the Tax Law | Reading related articles and books | Öğretim Yöntemleri: Tartışma, Anlatım |
| 4 | Tax Errors and Correction | Reading related articles and books | Öğretim Yöntemleri: Tartışma, Anlatım |
| 5 | Other administrative solutions | Reading related articles and books | Öğretim Yöntemleri: Tartışma, Anlatım |
| 6 | Judicial solution of tax disputes | Reading related articles and books | Öğretim Yöntemleri: Anlatım, Tartışma |
| 7 | Historical development of Turkish tax jurisdiction | Reading related articles and books | Öğretim Yöntemleri: Anlatım, Tartışma |
| 8 | Mid-Term Exam | midterm preparation | Ölçme Yöntemleri: Yazılı Sınav |
| 9 | Annulment actions | Reading related articles and books | Öğretim Yöntemleri: Tartışma, Anlatım |
| 10 | Full remedy actions | Reading related articles and books | Öğretim Yöntemleri: Anlatım, Tartışma |
| 11 | Ordinary legal remedies | Reading related articles and books | Öğretim Yöntemleri: Anlatım, Tartışma |
| 12 | The appeal | Reading related articles and books | Öğretim Yöntemleri: Tartışma, Anlatım |
| 13 | appeal remedy law | Reading related articles and books | Öğretim Yöntemleri: Anlatım, Tartışma |
| 14 | Extraordinary legal remedies | Reading related articles and books | Öğretim Yöntemleri: Anlatım, Tartışma |
| 15 | Other ways to resolve tax disputes | Reading related articles and books | Öğretim Yöntemleri: Anlatım, Tartışma |
| 16 | Term Exams | Term exams preparation | Ölçme Yöntemleri: Yazılı Sınav, Ödev |
| 17 | Term Exams | Term exams preparation | Ölçme Yöntemleri: Ödev, Yazılı Sınav |
Student Workload - ECTS
| Works | Number | Time (Hour) | Workload (Hour) |
|---|---|---|---|
| Course Related Works | |||
| Class Time (Exam weeks are excluded) | 14 | 3 | 42 |
| Out of Class Study (Preliminary Work, Practice) | 14 | 5 | 70 |
| Assesment Related Works | |||
| Homeworks, Projects, Others | 0 | 0 | 0 |
| Mid-term Exams (Written, Oral, etc.) | 1 | 15 | 15 |
| Final Exam | 1 | 30 | 30 |
| Total Workload (Hour) | 157 | ||
| Total Workload / 25 (h) | 6,28 | ||
| ECTS | 6 ECTS | ||